This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Proceedings Based on Excess Stock Must Follow Due Process: SC Upholds HC Order
Case Law Details
- Case Name
- Additional Commissioner Vs Vijay Trading Company (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Additional Commissioner Vs Vijay Trading Company (Supreme Court of India)
The dispute originated from a GST inspection conducted on 11 May 2022 at the business premises of the petitioner, a registered company engaged in manufacturing and selling hardware goods. The Special Investigation Branch (SIB) assessed the stock through eye estimation during the search under Section 67 of the GST Act and concluded that excess stock was present. Based on this finding, proceedings were initiated under Section 130 of the GST Act, culminating in orders passed by the adjudicating authority on...
Author Info
